Excise duty in Nigeria currently applies to which of these?
ABooks
BTobacco, alcoholic beverages, telecoms services, sugary drinksCORRECT
CBaby food
DMedical services
CITNIndirect Taxation
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
Excise applies to luxury/discouraged items — tobacco, alcohol, telecoms, and sugar-sweetened beverages (₦10/L levy since 2021).
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